Cobra premiums paid for my 26 year old college enrolled daughter, are they deductible?

[c2d3p]

I paid these premiums out of pocket for my daughter who is a part time college student

[RichardG · Accepted solution]

In order to deduct these premium payments as medical expenses, your daughter must qualify as your dependent.  Please enter your daughter in TurboTax to determine if she qualifies.  Essentially, if you provided more than half of her support during the year, she likely qualifies as your dependent.  If so, enter the premiums under health insurance as you proceed through the interview for Medical Expenses under Deductions and Credits.

Please see IRS Pub 502 for more information.  https://www.irs.gov/pub/irs-pdf/p502.pdf